隨着經濟發展導致的環境問題日益緊迫，企業社會責任的地位逐漸上升，不論是已開發國家的企業主動執行，或是開發中國家的企業受政府政策約束被動執行，均對此有所作為。本研究針對中日韓三家大型重工企業的企業社會責任（Corporate Social Responsibility）作為，分別定義廣義及狹義的企業行為，尋求不同開發程度國家企業間的異同之處並於學術界理論對應。

As environmental pollution issues - the side effects of economic development - has been becoming an urgency day by day, corporate social responsibility plays a more and more critical role in the world. Either corporations or governments started to take actions: some corporations in developed countries showed their willingness to be responsible and corporations in developing countries were forced to reform under the pressure of their governments' new environmental policies. This study has a focus on three corporations' initiatives of corporate social responsibility, which are representatives of heavy industry in China, Japan, and South Korea. Additionally, the study analyzes the initiatives of corporate social responsibility in general theory and narrow perspectives as well as seeks to apply theories on distinguishing the initiatives of developed countries' corporations and the initiatives of developing countries' corporations.

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